Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Whether travel costs are eligible for the medical expense tax credit
Position: General comments were provided
Reasons: All the relevant information was not provided
XXXXXXXXXX 2000-000866
M. Eisner
March 3, 2000
Dear XXXXXXXXXX:
Re: Medical Expenses
This is in reply to your letter of February 15, 1999 concerning whether expenses incurred in travelling between XXXXXXXXXX and Toronto qualify for the medical expense tax credit.
You have indicated that since your wife had her heart valve replaced, she has encountered a number of medical problems. During 1999, an appointment was made for her to see a specialist in Toronto where she had her heart surgery. As a result of your wife's condition, your wife was not able to travel alone for the appointment and two nights of lodging were necessary. While a portion of the travel costs were reimbursed by the Ontario Government, you have asked whether the remaining costs are eligible medical expenses with respect to the medical expense tax credit.
On the basis of the information you provided, it appears that you or your spouse may be eligible to claim lodging and meals expenses as eligible medical expenses pursuant to paragraph 118.2(2)(h) of the Income Tax Act (the "Act") to the extent that you or your spouse have not been reimbursed. For our general position on these expenses, we refer you to paragraphs 34 and 35 of Interpretation Bulletin IT-519R2 "Medical Expense and Disability", which has been enclosed. We also note that a requirement in respect of all eligible medical expenses is that they be supported by receipts. However, for meals and vehicle expenses, a simplified method may be used for which receipts are not required. This method is explained in the two news releases which have been enclosed.
We trust that our comments will be of assistance.
Yours truly,
John Oulton
for Director
Business and Publications Division
Income Tax Rulings Directorate
Policy and Legislation Branch
??
- 2 -
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2000
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2000
Email this Content